The tax allowance according to § 10f EStG can be claimed for properties that are considered monuments or are located in rehabilitation areas and urban development areas.

You can benefit from the tax allowance according to § 10f EStG if the property is owner-occupied for your own residential purposes or is transferred to other persons free of charge.

If you are claiming acquisition or production costs for the first time, please submit an itemized statement indicating not only the invoice amount paid but also the invoice date, the subject of the service and the company performing the service.

Indicate here whether the object was sold in 2025.

Enter here the date of acquisition.

The date of acquisition is the date on which the legal possession, benefits and burdens were transferred to you. The date of acquisition is therefore the date on which the object was transferred to you and you were able to use it. The acquisition date is therefore not necessarily the same as the date of payment.

Enter here the date of the application for building permission.

The date of the building application is the date when the authority receives the application.

Enter here the date of completion.

The date of completion shall be the date on which the property is ready to be used.

In order to receive tax relief, it is usually an essential prerequisite that the property is used for one's own residential purposes or is let free of charge to close relatives. Enter here the date of occupation.

Indicate here construction start date.

Select whether the object was built (self-built) or purchased.

Enter here the owner-occupied living area that is allocated to owner-occupied living space.

Some rooms within the owner-occupied rooms may be rented out or used for business purposes.

Enter here the size of the other living and usable areas.

Total of the entered deductions according to sect. 10f Income Tax Act (EStG)

Total usable area of the property

Enter here the date of the purchase contract.

Here you can enter the address of other objects for which you have requested a subsidy.

Tax relief according to sect. 10e of the Income Tax Act (EStG) is not granted. This can only be applied for in the Form FW if the purchase contract or building application was submitted before 01.01.1996.

Select "yes" if your tax relief under section 10f of the Income Tax Act was determined as part of a separate and joint assessment – for example, if you benefit from the relief together with others (e.g. as a co-partner in a partnership or joint ownership).

In a joint assessment, the basis for the tax relief is determined jointly for all parties involved, e.g. the amount of deductible expenses or the eligible investment.

The separate assessment concerns the individual allocation of these benefits to the parties involved – for example, according to their shareholding percentage.

Background: This procedure ensures that the tax relief under section 10f of the Income Tax Act is fairly, correctly, and legally distributed among all parties involved. It is particularly required for joint ownership or investments.

Select "yes" if the expenses claimed are for an extension, expansion or annex to an already self-used property.

Eligible under § 10f EStG are, in addition to new buildings and purchase costs, certain measures that structurally increase the existing living space or create additional living space. The condition is that the newly created areas are permanently used for own residential purposes (e.g. conversion of the attic, addition of another living room or construction of an additional bathroom).

Note: Pure renovation, modernisation or maintenance measures are not eligible. The measure must lead to a structural expansion of the living space.

Select "yes" if you have previously claimed a deduction under § 10f EStG for another property and now wish to claim the tax deduction again for an additional (subsequent) property.

A subsequent property is one that you purchase, build, or extend after the end of the eight-year period or if the use of a subsidised property ends prematurely, and you wish to claim the deduction for it.

Note: The deduction can be used, but always only for one property at a time. The conditions for the new property must be met (e.g. permanent own use, no use for third-party residential purposes).

In order to claim the tax relief under sect. 10f of the Income Tax Act (EStG), the following requirements must be met:

• The property must be used by the owner or let free of charge.
• The building must be located in a redevelopment or development area or be a historical monument.
• There must be a certificate from the responsible authority that the property is a historical building or is located in a redevelopment area.
• No application for owner-occupied housing allowance (Eigenheimzulage) has been submitted in the past.

If an application for a homeowner's allowance (Eigenheimzulage) has already been submitted for the property in the past, the tax allowance cannot be claimed.

You can only claim the deduction amount according to sect. 10e of the Income Tax Act (EStG) for one flat (object restriction).

The subsidised expansion or enlargement of a dwelling is also considered to be one object.

Please indicate if the property belongs only to you or if there are other owners.

If you are not the only owner of the building used by you for your own residential purposes (benefited property), the maximum amount of the tax reduction for the entire benefited property can only be claimed once in total.

Enter the percentage share of the co-ownership share allocated to you. This information must also be provided if the building is jointly owned by spouses / civil partners and the distribution is 50:50.

Enter the percentage share of the co-ownership shares attributable to you. This information must also be provided if the building is jointly owned by spouses/partners and the distribution is 50:50.

Please enter the number of flats.

Please enter the number of the owner-occupied flats.